SCHEDULES
I12I9I11I18I15I16I8I17I14I20I19I13I10I6I3I1I5I2I7I4SCHEDULE 54Repayment interest
Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)
Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)
Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2
Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2
Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)
Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))
Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3
Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2
Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)
Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31
Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2
Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2
Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)
Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)
Sch. 54 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2
Sch. 54 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34)
Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29
Sch. 54 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)
Sch. 54 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)
Sch. 54 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2
Sch. 54 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2
Part 1Repayment interest start date: general rule
Introductory
1
1
This Part sets out the general rule for determining the repayment interest start date.
2
The general rule is subject to the special provision made by Part 2.
Repayment of amounts paid to HMRC
2
In the case of an amount which has been paid to HMRC, the repayment interest start date is the later of date A and (where applicable) date B.
3
Date A is the date on which the amount was paid to HMRC.
4
Date B is, in the case of an amount which—
a
has been paid in connection with a liability to make a payment to HMRC, and
b
is to be repaid by them,
the date on which the payment became due and payable to HMRC.
Payment of amounts on return or claim
5
1
In the case of an amount which—
a
has not been paid to HMRC, and
b
is payable by virtue of a return having been filed or a claim having been made,
the repayment interest start date is the later of the dates mentioned in sub-paragraph (2).
2
The dates are—
a
the date (if any) on which the return was required to be filed or the claim was required to be made, and
b
the date on which the return was in fact filed or the claim was in fact made.
Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2